Determinazione del valore della componente di reddito da lavoro dipendente percepita sotto forma di concessione gratuita di viaggio dai dipendenti del settore ferroviario, ai sensi dell'art. 75, comma 6, della legge 27 dicembre 2002, n. 289.
IL MINISTRO DELLE INFRASTRUTTURE E DEI TRASPORTI
Visto il decreto del Presidente della Repubblica 22 dicembre 1986, n. 917, in particolare l'art. 48, comma 4, lettera c-bis), come successivamente modificato ed integrato; Visto il decreto legislativo 3 febbraio 1993, n. 29, come successivamente modificato, integrato e sostituito; Vista la legge 14 gennaio 1994, n. 20, in particolare l'art. 3, comma 1, lettera c); Visto il decreto legislativo 30 luglio 1999, n. 300; Vista la legge 27 dicembre 2002, n. 289, in particolare l'art. 75, comma 6;
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Articolo unico
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Ai fini della determinazione in denaro della componente del reddito da lavoro dipendente percepita sotto forma di concessione gratuita di viaggio dai dipendenti del settore ferroviario, si applica l'importo corrispondente all'introito medio per passeggero/chilometro di Euro 0,04669 desunto dal Conto nazionale delle infrastrutture e dei trasporti adottato per l'anno 2001, per una percorrenza media convenzionale di 2.600 km.
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Il presente decreto, vistato e registrato dall'organo di controllo sulla legittimita'...
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